Manufacture of motor vehicles

Qualifying · 0% eligible

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

Under MD 229 of 2025, the 'Manufacture of goods' is a Qualifying Activity. Forensic auditors will verify that Core Income Generating Activities (CIGA)—specifically assembly, engineering, and quality control—are physically performed within the Designated Zone. Any income derived from the sale to non-Free Zone persons must be scrutinized for compliance with the 'de minimis' rule or the 'Designated Zone' exception for goods.

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Legal Reference

Article 2, Clause 1(a) of Ministerial Decision No. 229 of 2025

Audit Red Flag

Artificial inflation of manufacturing margins by embedding non-qualifying intellectual property royalties or head-office management fees into the unit price of the motor vehicles.

2 licensable activities under this classification

Motor Vehicles AssemblyExternal approval required

Motor Vehicles ManufacturingExternal approval required

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